Amends GS 105­153.5(a)(2) to change the calculation of the income tax deduction for medical and dental expenses so that it is equal to the sum of (1) medical and dental expenses used for the calculation under section 213 of the IRS Code and (2)  qualified health care sharing expenses  (defined as the total amount of money paid by a taxpayer toward the health care expenses of the members of the health care sharing organization for which the taxpayer received no reimbursement) for being a member of a health care sharing organization (as defined in GS 58­49­12) during the taxable year, to the extent that the sum exceeds 10% of a taxpayer's adjusted gross income for that taxable year (currently allows the deduction for all medical and dental expenses under section 213 of the IRS Code for the taxable year).

Effective for taxable years beginning on or after January 1, 2018.